Calculation of profits

Legislation/Regulatory – CTA2009 s. 134, Sch. 2, para. 29
HMRC Guidance – BIM51665

Lease premiums

– see Lease premiums

Purchase or sale of woodlands

Legislation/Regulatory – ITTOIA2005 s. 156
HMRC Guidance – BIM51665

Woodlands, purchase or sale of

Legislation/Regulatory – CTA2009 s. 134, Sch. 2, para. 29